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All Journal Jurnal Ilmiah Mahasiswa Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Patricia Febrina Dwijayanti
Universitas Katolik Widya Mandala Surabaya
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif

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KEWAJIBAN PERPAJAKAN PASCA PP 23/2018: SIAPKAH WAJIB PAJAK MELAKSANAKANNYA? Dian Purnama Sari; Patricia Febrina Dwijayanti; Rwa Abimantrana Ksemadyastu; Michael Michael
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study is to empirically test the readiness of Corporate Taxpayers to carry out tax obligations after Government Regulation number 23/2018 (PP 23/2018). The survey method is an appropriate method for this research. Respondents as the object of this research are MSME owners in East Java, in the form of a CV and calculating Income Tax based on PP 23/2018. The results of this study indicate that tax socialization, taxpayer knowledge and tax sanctions have a positive effect on readiness to carry out tax liability after PP 23/2018. Interestingly, awareness of tax compliance does not affect the readiness of taxpayers to carry out their tax liability after PP 23/2018.
Co-Authors Dian Purnamasari Fellicia Monica Herada Michael Michael Nicholaus Raymond Widiyanto Rwa Abimantrana Ksemadyastu